Activity Based Costing

  • Thread starter CompasX
  • Ngày gửi
CompasX

CompasX

Thành viên sơ cấp
#1
ACTIVITY BASED COSTING (ABC) is a costing system that identifies the various activities performed in a firm and uses multiple cost drivers (non-volume as well as the volume based cost drivers) to assign overhead costs (or indirect costs) to products. ABC recognizes the causal relationship of cost drivers with activities.
 

Thành viên trực tuyến

  • lethanhqlda

Xem nhiều